ATO Registration for an Individual

ATO order form for an Individual, or a Sole Trader or a Sub-Contractor or a single Tradesperson.

If you are completing this form on behalf of a Company or a Business Partnership (that is, 2 or more people operating a business together), then you should select the "Business" option.

Fields marked * are required

Applicant Details





Date of Birth: *





Business Contact Details












Reason for applying for ABN: *


Start Date: *

Please describe the type of business as clearly as you can. For example "Shop Selling Babies Clothes.":



GST Continue for GST Registration? YES    NO help

PAYG Continue for PAYG Registration? YES  NO help

  


Trading Name

Trading name is the name the Individual/Sole Trader trades under, or that is known by suppliers or customers. It may be different from the Individual/Sole Trader’s legal name. It may be the trading name the Individual/Sole Trader has registered with other government departments. If the trading name is the same as the legal name, leave this question blank.

Tax File Number

You must have an Australian Tax File Number for this application to be processed.

GST

If your total sales is in excess of $75,000 you must register for GST.
If the expected turnover of your business is less than $75,000 you may register for GST. If you do not then your suppliers are required to deduct tax from what they pay you at the highest tax rate and you cannot claim for any GST paid.
If unsure consult with your accountant.

GST :: Activity Statements

The ATO has guidelines on the frequency of BAS payments. You may wish to start paying quarterly and adjust this period later.

GST :: Accounting Method

You can account for GST either by an accrual method or on a cash basis. Cash method means you pay the ATO on from money received from customers and money paid to suppliers. Accrual is on Invoices raised and received.
This can have significant impact on your cash flow and you may wish to consult with your accountant.

PAYG

If you have employees or if other suppliers/subcontractors do not provide an ABN you will need to register for PAYG.

PAYG :: Withholding Amount

This is an estimate of how much tax you will deduct in a financial year.